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Uppsatsen behandlar begreppet skatteflykt och syftar till att försöka fastställa innebörden av begreppet med hjälp av den generellt utformade klausulen i skatteflyktslagen. EU-rätten studeras även då ett nytt s.k. skatteflyktsdirektiv sedan 1 januari i år gjorts gällande för EU:s medlemsländer. De frågor som uppsatsen svarar på är, förutom hur skatteflykt definieras i nationell respektive EU-rätt,The purpose of this paper is to define the term ”tax evasion” and determine the meaning of the General Anti Avoidance Rules, in both national law and European law. The Swedish generally designed clause against tax avoidance consists of four prerequisites, which all need to be fulfilled for the rule to be applicable. The first prerequisite constitutes that the legal act has implicated a substantial

Safety is intertwined with learning, without learning safety would be a static construct. To advance, safety concepts and theories all rely on the art of processing knowledge and though learning attaining a contributing effect. In shipping, the abstract of a near-miss is promoted as ‘good business and economic sense because it can improve crew performance and reduce costs’. Studies have shown th

This essays aim is to explore and problematize the process of organizational development, where the main focus is on the operation the of Communication Office of Malmö Municipality Culture Department (Kulturförvaltningen Malmö Stad). The aim is to further investigate how communicators and the head of communication practically apply theory in there everyday work. The two main perspectives in which

The faculty of Social Science in Lund lacks career activities that guide their students on questions concerning work-related issues. This thesis investigates how sociology students in Lund are affected by the absence of career-guidance. The empirical ground work is based on five interviews with three sociology students, the study adviser from the Sociological institution and the labor-market co-or

Abstract We studied the effects of UV-A radiation and predatory fish on mantle pigmentation of freshwater snails Radix balthica. The results showed that UV radiation and fish chemical cue induce larger ratios of pigmented area on mantle, respectively and when combined. UV radiation and predatory fish chemical cue seem to affect mantle pigmentation independently. The ratios (0~100%) of pigmented ma

In order to meet the ever-increasing demand for bandwidth and reducing the Operational Expense (OpEx), mobile backhaul networks are evolving from circuit-switched networks to packet-switched or IP networks. Passive Optical Network (PON) is one of many transport technologies deployed in mobile backhaul network. PON as mobile backhaul network has lots of advantages, such as providing very large band

Floriculture industry is very dynamic in its varieties and trade volumes demonstrating 6 to 9 % of annual growth. It gets also more and more diverse in terms of global actors. Now there are about 120 countries actively involved in the floriculture industry as global manufactures with the Netherlands as an epicentre of world flower production and distribution. In that respect, analysis of the flori

The thesis aims at supplementing a critique of the existing international instruments, regional responses and national legislation of the Arctic related to marine environmental protection. With this aim in view, the thesis satisfies its objective by proposing a Bipartite “Arctic Council” acting as a conglomeration of the Arctic States and the Flag States with a hybrid “Arctic treaty”, which is an

How human beings perceive and interpret climate change and climate change policy is largely based on out narrative understanding of the political issue. Us as human beings create understanding of our social world through narrative practices. This essay takes its starting point in the new government formation in 2022 in the political context of Sweden. What narratives are present within the context

Ancient environmental DNA is increasingly vital for reconstructing past ecosystems, particularly when paleontological and archaeological tissue remains are absent. Detecting ancient plant and animal DNA in environmental samples relies on using extensive eukaryotic reference genome databases for profiling metagenomics data. However, many eukaryotic genomes contain regions with high sequence similar

Sub-minimum inhibiting concentrations (sub-MICs) of antibiotics frequently occur in natural environments owing to wide-spread antibiotic leakage by human action. Even though the concentrations are very low, these sub-MICs have recently been shown to alter bacterial populations by selecting for antibiotic resistance and increasing the rate of adaptive evolution. However, studies are lacking on how

Forskningsansvarig | Docent | Universitetslektor Kontaktinformation E-post: ov_cristian [dot] norocel [at] genus [dot] lu [dot] seOrganisation Genusvetenskap Hämtställe: 31 WebbplatsOv Cristian Norocels profil i Lunds universitets forskningsportalAndra roller Biträdande universitetslektor Genusvetenskap Profilområdesmedlem LU profilområde: Mänskliga rättigheter Profilområdesmedlem LU profilområde:

https://www.genus.lu.se/ov-cristian-norocel - 2026-05-27

Popular Abstract in Swedish I denna avhandling undersökes och diskuteras människosyn i arkeologisk forskning i ett långtidsperspektiv. Frågorna kring existentiella bilder av människan fokuseras kring det arkeologiska problemet jordbrukets uppkomst. Teorier om jordbrukets uppkomst från klassisk tid fram till det sena 1900-talet diskuteras med avseende på människosyn och dess förändring över tid ochArchaeology is about human beings – in the present and in the past. When we concern ourselves with archaeology we have to imagine prehistoric human beings thinking, feeling and acting. This imagining is the very precondition for the creation of meaning from the fragments and traces of human lives that we choose as our data. What kind of images of human beings do we create through the writing and r

Popular Abstract in Swedish De flesta svenskar har nog upplevt hur skönt det kan värma i solen en klar vinterdag, trots att termometern visar minusgrader. Eller hur kallt det känns på ryggen en sommarkväll fastän man så sitter så nära en eld att det nästan bränns. Båda erfarenheterna beror på värmestrålning som kan värma oss utan att luften omkring oss är varm. Värmestrålningen från brasan når barInfrared (IR) dryers are widely used in the paper industry, mainly in the production of coated paper grades. The thesis deals with various aspects of heat transfer and energy use in infrared heaters and dryers as employed in the paper industry. Both gas-fired and electric IR dryers are considered and compared. The thesis also provides an introduction to infrared heaters and infrared drying, includ

The increasing demand for software project managers in industry requires strategies for the development of the management-related knowledge and skills of the current and future software workforce. Although several approaches help teach the required skills in a university setting, few empirical studies are currently available to characterize and compare their effects. This paper presents results of

The International Energy Agency’s (IEA) Task 41: Solar Energy and Architecture gathers researchers, academics and practicing architects from 14 countries in a project pursuing the objectives to identify and address obstacles that architects are facing in solar design. Part of this three-year project is the development of an international survey -intended for practicing architects- addressing a bro

Several constitutive models for magnetic shape memory alloys (MSMAs) have been proposed in the literature. The implementation of numerical integration schemes, which allow the prediction of constitutive response for general loading cases and ultimately the incorporation of MSMA response into numerical solution algorithms for fully coupled magneto-mechanical boundary value problems, however, has re

This paper deals with the peritoneal microcirculation and with peritoneal exchange occurring in peritoneal dialysis (PD). The capillary wall is a major barrier to solute and water exchange across the peritoneal membrane. There is a bimodal size-selectivity of solute transport between blood and the peritoneal cavity, through pores of radius approximately 40-50 A as well as through a very low number

Background: Depression is a strong risk factor for suicide and suicide attempt. Several studies have examined the pathway to suicide attempt, but few studies have considered aspects important for overcoming being suicidal. The aim of the present study was to examine personal strategies to continue living after a suicide attempt. Methods: A qualitative grounded theory approach was used. Thirteen fo

Ökad cykling har stor betydelse för ett hållbart transportsystem. För att öka andelen resor med cykel måste dock trafik- och cykelplaneringen ta itu med ett flertal olika problem. Det är emellertid inte alltid fullständigt klart vad som behövs gällande planering för att öka cyklingen. Denna rapport är resultatet av en litteraturstudie om hur olika faktor kopplade till cykelplanering påverkar benägIncreased bicycling is of great importance for a sustainable transport system. This report is the result of a literature study concerning how different factors associated with bicycle planning influence the propensity to choose the bicycle for transportation. The literature study was carried out in the search engine GoogleScholar and only scientific papers, articles and books were included. Throug